pls solve this question

Listen On April 21, Allan Company sold merchandise for $560 of on account to Bill Smith. Bill Smith filed bankruptcy and his account was written off. Journalize the transaction for June 30 for Allan Company using the allowance method. 1) Allowance for Doubtful Accounts Dt 560; Accounts ReceivableD "Bill Smith Ct 560 2) Accounts Receivable D "Bill Smith Dt 560; Allowance for Doubtful Accounts Ct 560 3) Accounts Receivabled"Bill Smith Dt 560; Sales Ct 560 4) Bad Debts Expense 560; Allowance for Doubtful Accounts Ct 560 5) None of the above